* Example:
Unit material cost: for C, D and E, $3, 4 and 5 respectively.
Unit labor cost: for A and B, $ 6 and $ 7 respectively.
Unit Overhead: for A and B, $ 8 and $ 9 respectively.
When this option is set as N (costs of next level are presented
individually):
Costs of B are respectively: Material: $9; labor: $7;
manufacturing expense: $ 9
Costs of A are respectively: Material: $12; labor: $13;
manufacturing expense: $ 17
When this option is set as Y (costs of next level are included in
the material input of last level):
Costs of B are respectively: Material: $9; labor: $7;
manufacturing expense: $ 9
Costs of A are respectively: Material: $28; labor: $6;
manufacturing expense: $ 8